Classification of PXI Controllers, Input/Output Modules, Signal Converters and Chassis and its parts-regarding.

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..... 2010. To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs Central Excise. All Director Generals under CBEC. Subject: Classification of PXI Controllers, Input/Output Modules, Signal Converters and Chassis and its parts-regarding. Sir / Madam, .....

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..... In this regard, your attention is invited to Hon'ble Supreme Court order in CA No.5394/2010 (D No.4818/2010), reported in ELT vide 2010 (256) ELT 173 (SC). As per the said Hon'ble Supreme Court order, PXI Controller constitutes a complete system performing work of measurement-programmable Automation Controllers (PACs) by themselves are not measuring, regulating or controlling instrument b .....

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..... em 9032 89 10 of Customs Tariff Act, 1975 while Input/Output Modules, Signal Converters and Chassis are parts of such system and are classifiable under Tariff Item 9032 90 00 of the said Act. Accordingly, Board desires that all Chief Commissioners may ensure uniform practice of assessment of PXI Controllers, Input/Output Modules, Signal Converters and Chassis. 4. All pending assessments .....

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